This document discusses Microsoft's view of the Internet of Things (IoT) and their Windows Developer Program for IoT. It provides an overview of what IoT is, different device types, and Microsoft's taxonomy of IoT devices. It also describes the Windows Developer Program for IoT which allows developers to leverage the Windows platform and tools to develop connected IoT devices using boards like Intel Galileo. The document concludes with a demo of developing an IoT device using Intel Galileo and Azure Mobile Services, and an announcement of AllJoin support on Windows 10 to enable interoperability across different platforms.